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Tax year 2026

Ohio vs Tennessee Income Tax — 2026

A single filer earning $100,000 pays $2,313 less per year in Tennessee than in Ohio — $193 a month. Ohio charges $2,313; Tennessee charges $0.

Why this pair has a page: common relocation pair.

Ohio at $100K
$2,313
2.31%
Tennessee at $100K
$0
0.00%
Annual difference
$2,313
$193 a month
National ranks
12 vs 6
of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

Ohio and Tennessee income tax compared at seven income levels, 2026
Gross incomeOhio taxTennessee taxDifference
$50,000$938$0$938 less in TN
$75,000$1,626$0$1,626 less in TN
$100,000$2,313$0$2,313 less in TN
$150,000$3,688$0$3,688 less in TN
$250,000$6,438$0$6,438 less in TN
$500,000$13,313$0$13,313 less in TN
$1,000,000$27,063$0$27,063 less in TN
Annual state income tax, Ohio versus Tennessee
OH at $50,000: $938OH at $50,000$938TN at $50,000: $0TN at $50,000$0OH at $75,000: $1,626OH at $75,000$1,626TN at $75,000: $0TN at $75,000$0OH at $100,000: $2,313OH at $100,000$2,313TN at $100,000: $0TN at $100,000$0OH at $150,000: $3,688OH at $150,000$3,688TN at $150,000: $0TN at $150,000$0OH at $250,000: $6,438OH at $250,000$6,438TN at $250,000: $0TN at $250,000$0OH at $500,000: $13,313OH at $500,000$13,313TN at $500,000: $0TN at $500,000$0OH at $1,000,000: $27,063OH at $1,000,000$27,063TN at $1,000,000: $0TN at $1,000,000$0

How the two systems differ

Ohio and Tennessee income tax systems compared
OhioTennessee
Tax structureGraduatedNo income tax
Top marginal rate2.75%None
Number of brackets2—
Standard deduction (single)None—
Personal exemption$1,900—
Local income taxesYesNo
Capital gainsordinarynone
Population (2024)11,883,3047,227,750

By filing status

Ohio and Tennessee tax on $100,000 by filing status, 2026
Filing statusOhioTennesseeDifference
Single$2,313$0$2,313 less in TN
Married filing jointly$2,261$0$2,261 less in TN
Married filing separately$2,313$0$2,313 less in TN
Head of household$2,313$0$2,313 less in TN

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

At $100,000 as a single filer, Tennessee costs $2,313 less per year than Ohio — $193 a month.

Ohio compared with Tennessee at $100,000
OhioTennesseeDifference
State income tax$2,313$0$2,313
Per month$193$0$193
Effective rate2.31%0.00%2.31 pts
Marginal rate2.75%None2.75 pts
Standard deduction$0—$0
Taxable income$98,100—$98,100
Tax structureGraduatedNo income tax
Local income taxesYesNo

Local taxes are not included above. Ohio has localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.

Full detail: Ohio · Tennessee · methodology

Local income taxes change this picture

What this comparison leaves out

Sources for both states

  1. 1.Ohio Laws and Administrative Rules (Legislative Service Commission)State statute
    Ohio Revised Code 5747.02 - Tax rates (effective September 30, 2025, H.B. 96)
    https://codes.ohio.gov/ohio-revised-code/section-5747.02
    Retrieved · Division (A)(3)(c): "For taxable years beginning in 2026 and thereafter, $332.00 plus 2.75% of the amount in excess of $26,050."
  2. 2.Ohio Department of TaxationState revenue department
    2026 Ohio Estimated Income Tax Payment Worksheet and Instructions (IT 1040 ES)
    https://dam.assets.ohio.gov/image/upload/v1735926006/tax.ohio.gov/forms/ohio_individual/individual/2026/ites-instructions-fi.pdf
    Retrieved · Confirms the 2026 exemption figure used ($1,900 per exemption, zero at MAGI of $500,000 or more). Its printed rate table is still the 2025 table.
  3. 3.Tennessee Department of RevenueState revenue department
    Hall Income Tax
    https://www.tn.gov/revenue/taxes/hall-income-tax.html
    Retrieved · "The Hall Income tax was repealed for tax periods that begin on January 1, 2021, or later."

Figures on this page were last checked against these sources on . Found something wrong? Report it.